The following totals for the month of April were taken from the payroll records of Swifty Corporation. Salaries $91200 FICA taxes withheld 6980 Income taxes withheld 19000 Medical insurance deductions 3400 Federal unemployment taxes 240 State unemployment taxes 1640 The entry to record the payment of net payroll would include a O debit to Salaries and Wages Payable for $61820. O debit to Salaries and Wages Payable for $ 60180. credit to Cash for $68800 debit to Salaries and Wages Payable for $54840